INCOME TAX—Continued

Education loans (Notice 7) 3, 54 Elections under section 7704(g) (Notice

Low-income housing credit:

Satisfactory bond; “bond factor”

3. 3, 48 Employee Plans:

Determination letters (RP 6) 1, 183 ;

(RP 14) 4, 22 Discrimination; CODAs (Notice 1) 3,

42 Eligible deferred compensation plans

amounts for the period October through December 1997 (RR 3) 2, 4 Proposed regulations:

26 CFR 54.9812–1, added; mental health parity; HIPAA (REG– 109704–97) 3, 60 Qualified Funeral Trust; guidance (Notice

6. 3, 52 Qualified Zone Academy Zone Bonds

(Notice 8) 4, 6 Funding:

Full funding limitations, weighted av erage interest rate (Notice 9) 4, 8 Letter rulings, etc. (RP 4) 1, 113 Limitations on benefits and contribu tions (RR 1) 2, 5 Minimum funding standards (RP 10)

2, 35 Proposed regulations: 26 CFR 1.401(a)(9)–1, amended; qualified plans and individual retirement plans, required distributions (REG– 209463–82) 4, 27 Recovery of basis; retirees (Notice

(RP 9) 3, 56 Regulations:

Associate Chief Counsel (Domes tic), Associate Chief Counsel (EBEO) (RP 3) 1, 100 Associate Chief Counsel (Interna

26 CFR 54.9801–2T, amended; 54.9801–4T, –5T, revised; 54.9804– 1T, redesignated; 54.9806–1T, redesignated; 54.9812–1T, added; mental health parity, interim rules (TD 8741) 3, 6 Rulings:

Areas in which advance rulings will not

be issued:

2. 2, 22 SIMPLE-IRAs (Notice 4) 2, 25 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Exempt Organizations:

tional) (RP 7) 1, 222 Technical advice to district directors and

Letter rulings, etc. (RP 4) 1, 113 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Foreign tax credit abuse (Notice 5) 3, 49 Insurance companies:

chiefs, appeals offices, Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 2) 1, 74

Bows and arrows; taxable and nontaxable

losses (RP 11) 4, 9 Inventory:

Discounting estimated salvage recover able (RP 12) 4, 18 Interest rate tables (RR 2) 2, 15 Loss reserves; discounting unpaid

articles (RR 5) 2, 20 Proposed regulations:

26 CFR 40.0–1T, added; 40.6011(a)– 1T, added; 40.6302(c)–2T, added; deposits of excise taxes (REG– 102894–97) 3, 59 Regulations:

LIFO:

Price indexes; department stores for

November 1997 (RR 6) 4, 4 Letter rulings, determination letters, and

26 CFR 40.0–1(a), amended; 40.6011(a)– 1(a)(2)(iii), 40.5302(c)–1, amended; 40.6302(c)–2(b)(2)(iii), added; deposits of excise taxes (TD 8740) 3, 4

information letters issued by Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 1) 1, 7

1998–5 I.R.B 31 February 2, 1998